问题 单项选择题

(2009)依法不能免征房产税的房屋是()。

A.政府机关的办公楼

B.武警部队的营房

C.个人自住的住房

D.百货公司的商场

答案

参考答案:D

解析:下述房产免征房产税:①国家机关、人民团体、军队自用的房产。但其营业用房及出租的房产,不属免税范围。②由国家财政部门拨付事业经费的单位自用的房产。③宗教寺庙、公园、名胜古迹自用的房产。但其附设的营业用房及出租的房产,不属免税范围。④个人所有非营业用的房产。⑤鉴于房地产开发企业开发的商品房在出售前,对房地产开发企业而言是一种产品,因此,对房地产开发企业建造的商品房,在出售前,不征收房产税;但对售出前房地产开发企业已使用或出租、出借的商品房应按规定征收房产税。⑥经财政部批准免税的其他房产。

解答题
单项选择题

If there is one thing scientists have to hear, it is that the game is over. Raised on the belief of an endless voyage of discovery, they recoil from the suggestion that most of the best things have already been located. If they have, today’s scientists can hope to contribute no more than a few grace notes to the symphony of science.

A book to be published in Britain this week, The End of Science, argues persuasively that this is the case. Its author, John Horgan, is a senior writer for Scientific American magazine, who has interviewed many of today’s leading scientists and science philosophers. The shock of realizing that science might be over came to him, he says, when he was talking to Oxford mathematician and physicist Sir Roger Penrose.

The End of Science provoked a wave of denunciation in the United States last year. "The reaction has been one of complete shock and disbelief, "Mr. Horgan says.

The real question is whether any remaining unsolved problems, of which there are plenty, lend themselves to universal solutions. If they do not, then the focus of scientific discovery is already narrowing. Since the triumphs of the 1960s—the genetic code, plate tectonics, and the microwave background radiation that went a long way towards proving the Big Bang—genuine scientific revolutions have been scarce. More scientists are now alive, spending more money on research, that ever. Yet most of the great discoveries of the 19th and 20th centuries were made before the appearance of state sponsorship, when the scientific enterprise was a fraction of its present size.

Were the scientists who made these discoveries brighter than today’s That seems unlikely. A far more reasonable explanation is that fundamental science has already entered a period of diminished returns. "Look, don’t get me wrong," says Mr Horgan. "There are lots of important things still to study, and applied science and engineering can go on for ever. I hope we get a cure for cancer, and for mental disease, though there are few real signs of progress.\

There have not been many genuine scientific revolutions in the past few decades because()

A. there have been decreased returns in the research of fundamental science

B. there are too many important things for scientists to study

C. applied science and engineering take up too much time and energy

D. today’s scientists are not as intelligent as those in the past